2001 INSC 0264
                                    SUPREME COURT OF INDIA
                                        Commissioner of Customs

                                                      Vs.

                                             Candid Enterprises

                                           C.A.No.2767 of 1998

                    (S. P. Bharucha, N. Santosh Hedge and Y. K. Sabharwal JJ.)

                                                 13.03.2001

                                                   ORDER
The Text below is only a summarized version of the order pronounced

Tribunal dismissed appeal as it declined to condone delay on part of revenue in filing appeal.
Section 17 of Limitation Act says that fraud nullifies everything. If Tribunal was satisfied
that there might be some fraud there was every reason by it to condone delay and hear
appeal. Order of Tribunal set aside.

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